Ireland public holidays 2026, VAT rate and tax data
Ireland: VAT rate 23% since 1 Mar 2021; 10 public holidays in 2026 (next: Christmas Day (Lá Nollag), 25 Dec 2026); corporate tax rate 12.5%; minimum wage 14.15 EUR/hour; policy interest rate 2.5%; inflation rate (CPI) 4.1%.
14 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "IE", "series": "vat", "value": 23, "unit": "percent", "effective_from": "2021-03-01", "last_confirmed": "2026-09-12", "source": { "name": "Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), s. 46(1)(a)", "url": "https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ie","amount":1000}.
Ireland public holidays 2026
10 days in 2026; next: Christmas Day (Lá Nollag) on 25 Dec 2026. Official source: Organisation of Working Time Act 1997 (No. 20 of 1997), Second Schedule, paragraph… · last verified 30 Jul 2026
Fixed by law 5 Confirmed 5
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day (Lá Caille) | Fixed by law | Organisation of Working Time Act 1997… |
| 2 Feb 2026 Mon | St Brigid's Day / Imbolc (Lá Fhéile Bríde) | Confirmed | Organisation of Working Time Act 1997… |
| 17 Mar 2026 Tue | St Patrick's Day (Lá Fhéile Pádraig) | Fixed by law | Organisation of Working Time Act 1997… |
| 6 Apr 2026 Mon | Easter Monday (Luan Cásca) | Fixed by law | Organisation of Working Time Act 1997… |
| 4 May 2026 Mon | May Day / First Monday in May (Lá Bealtaine) | Confirmed | Organisation of Working Time Act 1997… |
| 1 Jun 2026 Mon | June Bank Holiday / First Monday in June | Confirmed | Organisation of Working Time Act 1997… |
| 3 Aug 2026 Mon | August Bank Holiday / First Monday in August | Confirmed | Organisation of Working Time Act 1997… |
| 26 Oct 2026 Mon | October Bank Holiday / Last Monday in October | Confirmed | Organisation of Working Time Act 1997… |
| 25 Dec 2026 Fri | Christmas Day (Lá Nollag) | Fixed by law | Organisation of Working Time Act 1997… |
| 26 Dec 2026 Sat | St Stephen's Day (Lá Fhéile Stiofáin) | Fixed by law | Organisation of Working Time Act 1997… |
2027 dates already held (10)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day (La Caille) | Fixed by law | Organisation of Working Time Act 1997… |
| 1 Feb 2027 Mon | St Brigid's Day / Imbolc (La Fheile Bride) | Confirmed | Organisation of Working Time Act 1997… |
| 17 Mar 2027 Wed | St Patrick's Day (La Fheile Padraig) | Fixed by law | Organisation of Working Time Act 1997… |
| 29 Mar 2027 Mon | Easter Monday (Luan Casca) | Fixed by law | Organisation of Working Time Act 1997… |
| 3 May 2027 Mon | May Day / First Monday in May (La Bealtaine) | Confirmed | Organisation of Working Time Act 1997… |
| 7 Jun 2027 Mon | June Bank Holiday / First Monday in June | Confirmed | Organisation of Working Time Act 1997… |
| 2 Aug 2027 Mon | August Bank Holiday / First Monday in August | Confirmed | Organisation of Working Time Act 1997… |
| 25 Oct 2027 Mon | October Bank Holiday / Last Monday in October | Confirmed | Organisation of Working Time Act 1997… |
| 25 Dec 2027 Sat | Christmas Day (La Nollag) | Fixed by law | Organisation of Working Time Act 1997… |
| 26 Dec 2027 Sun | St Stephen's Day (La Fheile Stiofain) | Fixed by law | Organisation of Working Time Act 1997… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Ireland value
Rate schedules and breakdowns
Withholding tax rates
20–25% across 3 withholding taxes — no single rate · in force from 2020-01-01 · Official source: Taxes Consolidation Act 1997 on irishstatutebook.ie: s.172A/172B (DWT, 'a rate… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividend Withholding Tax (DWT), s.172A-172B TCA 1997 | 25 | relevant distributions made by Irish-resident companies; withheld unless the recipient is an exempt Irish resident or a qualifying non-resident person (s.172C/s.172D) | 2020-01-01 | Finance Act 2019 (No. 45 of 2019)… |
| The rate was the standard income-tax rate (20%) until 31 December 2019; Finance Act 2019 s.24 hard-coded 25% for distributions from 1 January 2020, decoupling DWT from the standard rate. Relief mechanisms, not rates: s.172D exempts 'qualifying non-resident persons' - broadly… | |||||
| interest | Withholding on yearly interest paid to non-residents, s.246(2) TCA 1997 | 20 | yearly interest charged with tax under Schedule D paid by any person to a person whose usual place of abode is outside the State (and yearly interest paid by companies generally) | — | TCA 1997 s.246(2) (irishstatutebook.ie… |
| THE 20% FIGURE IS THE CURRENT STANDARD RATE OF INCOME TAX, not a number written in s.246: if the standard rate changed, this withholding would change with it. NO EFFECTIVE DATE IS SERVED because the rate floats with the standard rate. Applies only to YEARLY (long) interest… | |||||
| royalties-patent | Withholding on patent royalties (annual payments), s.237-s.238 TCA 1997 | 20 | royalties or other sums paid in respect of the user of a patent (and other annual payments charged under Schedule D), including payments to non-residents | — | TCA 1997 s.238(2) (irishstatutebook.ie… |
| ONLY PATENT ROYALTIES ARE IN SCOPE: the statute reaches 'any royalty or other sum paid in respect of the user of a patent' and other 'annual payments' - royalties for copyright, trademarks, know-how and similar are generally NOT subject to Irish withholding tax under domestic… | |||||
Personal income tax (income tax rate bands)
20–40% across 2 bands · in force from 2026-01-01 · Official source: Taxes Consolidation Act 1997, s. 15 (standard rate band) and s. 15(3) (higher… · last verified 22 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 44000 | 20 |
| 44000 | — | 40 |
Statutory social-insurance contributions
0.7–14.45% across 4 contribution branches · in force from 2026-01-01 · Official source: Department of Social Protection, Pay Related Social Insurance (PRSI) 2026… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| prsi_class_a_social_insurance | Pay Related Social Insurance (PRSI) Class A — social insurance component (subclass A1) | 14.45 | 4.2 | 10.25 | percent | Reckonable pay — "the gross pay plus notional pay or benefit in kind if applicable". NO CEILING and no annual limit. PRSI is fully chargeable on employee payments to superannuation schemes, permanent health benefit and income continuance schemes, Revenue-approved schemes under irrevocable trusts, overseas pension schemes, PRSAs and approved retirement funds — that is, PENSION CONTRIBUTIONS ARE NOT DEDUCTED before PRSI. Share-based remuneration is treated as notional pay for EMPLOYEE PRSI ONLY; there is no employer PRSI on gains from share-based remuneration. The employer rate shown is the subclass A1 rate for weekly pay above EUR 552; below that threshold the employer rate is 8,00 % social insurance. | EUR |
| THE EMPLOYER THRESHOLD IS A CLIFF, NOT A BAND. Once weekly pay exceeds EUR 552 the higher employer rate applies to ALL of the pay, not to the excess. An employee on EUR 552,00 a week costs the employer 9,00 %; on EUR 552,01 the employer pays 11,25 % on the whole EUR 552,01. THE… | |||||||
| national_training_fund_levy | National Training Fund Levy — employer-only, collected inside the PRSI employer rate | 1 | 0 | 1 | percent | The same reckonable pay as PRSI. No ceiling. Payable in Classes A and H only. | EUR |
| IT IS INSIDE THE PUBLISHED EMPLOYER RATE, NOT ON TOP OF IT. The 11,25 % and 9,00 % Class A employer figures printed in SW 14 ALREADY CONTAIN this 1,00 %. It is broken out here so that the branch structure reflects the two distinct legal charges, and the two branches served for… | |||||||
| auto_enrolment_my_future_fund | Automatic enrolment retirement savings — "My Future Fund" (NAERSA) | 3 | 1.5 | 1.5 | percent | Gross earnings, capped at EUR 80.000 a year — contributions are not payable on the part of earnings above that cap. Enrolment is automatic for employees aged 23 to 59 earning at least EUR 20.000 a year across all employments who are not already contributing to a qualifying occupational pension scheme or PRSA. The State adds a further top-up of 0,5 % of qualifying earnings, which is not an employer or employee cost. | EUR |
| NEW ON 1 JANUARY 2026 AND THE BIGGEST CHANGE TO IRISH PAYROLL IN A GENERATION — any model of Irish employment cost built before 2026 is missing it entirely. THE RATES ESCALATE ON A LEGISLATED SCHEDULE: 1,5 % each side in years one to three, then stepping up to 6 % each side by… | |||||||
| prsi_class_j | PRSI Class J — employees with reckonable pay under EUR 38 a week (employer-only) | 0.7 | 0 | 0.7 | percent | Reckonable pay. No ceiling. Applies to most people with reckonable pay of less than EUR 38 a week from all employments, and to a small number of employees who are insurable at Class J whatever they earn. | EUR |
| SERVED SO THAT THE LOW-EARNINGS CASE IS VISIBLY PRESENT RATHER THAN SILENTLY MISSING. Below EUR 38 a week the employee falls out of Class A entirely and into Class J, where the employee pays nothing and the employer pays 0,70 % — cover for occupational injuries benefit only, not… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
VAT registration threshold
42500 EUR · in force from 2025-01-01 · Official source: Revenue Commissioners - What are the VAT thresholds?: 85,000 EUR for persons… · last verified 12 Sep 2026
Thresholds
| key | label | value | basis | effective from |
|---|---|---|---|---|
| goods | Supplies of goods | 85000 | annual turnover from supplies of goods | 2025-01-01 |
| services | Supplies of services | 42500 | annual turnover from supplies of services | 2025-01-01 |
| goods-from-zero-rated-materials | Goods manufactured from zero-rated materials | 42500 | annual turnover, where goods are made from zero-rated materials and supplied at the reduced or standard rate | 2025-01-01 |
Tax filing deadlines
14 deadline rules · in force from — · Official source: 14 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-bimonthly | vat | return_and_payment | VAT3 return and payment — bi-monthly taxable periods | bimonthly | All VAT-registered persons on the standard two-month taxable period (Jan–Feb, Mar–Apr, …, Nov–Dec). | primary | 2026-10-28 | When VAT becomes payable (Revenue) |
| Taxable periods commence on the first day of January, March, May, July, September and November. ROS filers get until the 23rd to file (see vat-return-bimonthly-ros). | ||||||||
| vat-return-bimonthly-ros | vat | return | VAT3 return — bi-monthly, filed through ROS (extended date) | bimonthly | ROS filers. | primary | 2026-10-28 | When VAT becomes payable (Revenue) |
| The page states the ROS extension for filing the return only; it does not itself state that the payment date is also extended, so the obligation is recorded as 'return'. | ||||||||
| vat-return-monthly | vat | return_and_payment | VAT3 return and payment — monthly returns (authorised by Revenue) | monthly | Taxable persons authorised by Revenue to file monthly returns (generally those in a constant VAT repayment position). | primary | 2026-10-28 | When VAT becomes payable (Revenue) |
| Monthly returns are by authorisation ('revenue may authorise a monthly vat return, on request'). ROS filers: 23rd for filing, as for bi-monthly. | ||||||||
| vat-return-monthly-ros | vat | return | VAT3 return — monthly, filed through ROS (extended date) | monthly | ROS filers authorised to file monthly returns. | primary | 2026-10-28 | When VAT becomes payable (Revenue) |
| Filing extension only, as stated on the page. | ||||||||
| paye-monthly-return | paye | return | Employer monthly statutory return (accepted or deemed Revenue statement) | monthly | Employers (PAYE Modernisation, from 1 January 2019). | primary | 2026-10-28 | Paying tax to Revenue (Revenue… |
| If not accepted by the 14th, Revenue deems the statement to be the monthly statutory return on that day. | ||||||||
| paye-payment-monthly | paye | payment | Employer PAYE/PRSI/USC/LPT payment — monthly | monthly | Employers paying monthly who do not file and pay through ROS. | primary | 2026-10-28 | Paying tax to Revenue (Revenue… |
| ROS filers and payers get 23 days (paye-payment-monthly-ros). | ||||||||
| paye-payment-monthly-ros | paye | payment | Employer PAYE/PRSI/USC/LPT payment — monthly, filed and paid through ROS | monthly | Employers who file the return and pay the tax on ROS. | primary | 2026-10-28 | Paying tax to Revenue (Revenue… |
| paye-payment-quarterly | paye | payment | Employer PAYE/PRSI/USC payment — quarterly remitters | quarterly | Employers authorised by the Collector-General to pay quarterly (total annual income tax, PRSI and USC of €28,800 or less). | primary | 2026-10-28 | Paying tax to Revenue (Revenue… |
| Quarterly remitters still have monthly statutory returns (14th of each following month). ROS payment extension date is the 23rd (paye-payment-quarterly-ros). | ||||||||
| paye-payment-quarterly-ros | paye | payment | Employer PAYE/PRSI/USC payment — quarterly remitters, ROS extension date | quarterly | Quarterly remitters paying through ROS. | primary | 2026-10-28 | Paying tax to Revenue (Revenue… |
| From the page's quarterly payment schedule ('ros payment extension date' column). | ||||||||
| cit-return-and-balance | cit | return_and_payment | CT1 return and balance of corporation tax — electronic (ROS) | annual | Companies filing and paying through ROS (mandatory e-filing) whose accounting period ends on the last day of a month. | primary | 2026-10-28 | Corporation Tax (CT) payment and filing… |
| Page: 'a company must file its return, and pay any tax due, nine months after the end of the accounting period'. Restricted to month-end accounting dates because the page does not say how a mid-month end date is treated. | ||||||||
| cit-return-and-balance-non-electronic | cit | return_and_payment | CT return and balance of corporation tax — companies not paying and filing electronically | annual | Companies that fail to pay and file electronically, accounting period ending on the last day of a month. | primary | 2026-10-28 | Corporation Tax (CT) payment and filing… |
| Same nine-month rule, 21st instead of 23rd. | ||||||||
| cit-preliminary-large-1 | cit | provisional_payment | Preliminary corporation tax — large companies, first instalment | annual | Large companies with an accounting period longer than seven months. | primary | 2026-10-28 | When is preliminary Corporation Tax… |
| Amount: 50% of prior-period liability or 45% of current-period liability. Months counted from the start of a 12-month accounting period ending on year_end. If the accounting period is less than seven months, a single instalment is paid (not modelled). | ||||||||
| cit-preliminary-large-2 | cit | provisional_payment | Preliminary corporation tax — large companies, second instalment | annual | Large companies with an accounting period longer than seven months. | primary | 2026-10-28 | When is preliminary Corporation Tax… |
| Brings preliminary tax up to 90% of the current-period liability. | ||||||||
| cit-preliminary-small | cit | provisional_payment | Preliminary corporation tax — small companies (single instalment) | annual | Small companies: CT liability of less than €200,000 in the previous accounting period; 12-month accounting period ending on the last day of a month. | primary | 2026-10-28 | When is preliminary Corporation Tax… |
| Interpretation: for a 12-month period ending on a month end, the day 31 days before the end falls in the 11th month, so the due date is the 23rd of the 11th month. Other period shapes are not modelled. | ||||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.